Shown below are a trial balance and supplementary information needed for monthly adjustments for the accounts of Hillside Stadium at Sept. 30 which has a August 31^stfiscal year-end.

HILLSIDE STADIUM

Trial Balance

September 30, 20__

Cash---------------------------------------------------------------------$47,000

Prepaid advertising -------------------------------------------------3,000

Prepaid rent -----------------------------------------------------------60,000

Land---------------------------------------------------------------------375,000

Building----------------------------------------------------------------378,000

Accumulated depreciation:building---------------------------$33,600

Notes payable---------------------------------------------------------400,000

Accounts payable----------------------------------------------------8,500

Unearned revenue from admissions-----------------------------10,000

Common stock-------------------------------------------------------376,000

Dividends--------------------------------------------------------------10,100

Revenue from admissions-----------------------------------------87,000

Revenue from concessions----------------------------------------

Salaries expense------------------------------------------------------21,250

Advertising expense-------------------------------------------------12,000

Rent expense----------------------------------------------------------

Light and power expense------------------------------------------8,750

$915,100$915,100

Required:Make the appropriate adjustments.

(a)During August, $3,000 was paid for advertisements that were aired in September.

(b)The $60,000 in Prepaid rent was paid on September 1^stfor rent for the period September 1^stthrough February 28^th.

(c)Depreciation expense, building, $1,050.

(d)The note payable bears a 12% interest rate.

(e)Hillside's share of revenue from concessions for September, as reported by concessionaire, $8,000.No entry has yet been made for this revenue.Debit Concessions Revenue Receivable.

(f)At September 30, the salaries earned but unpaid to employees amounted to $4,000.

(g)$5,000 of the unearned revenue from admissions related to ticket sales for events which occurred in September.